摘要
为了更好地平衡税收竞争、推动区域一体化发展,该文理论探讨了税收竞争对长三角区域一体化的影响机理,基于长三角地区26个城市2011—2022年的数据,在空间效应视角下,利用引力模型、空间效应模型等方法实证分析了税收竞争对区域一体化的影响及存在的异质性。研究发现:长三角区域一体化呈现“东高西低”的扇形格局,而税收竞争呈现交错和集中并存的空间格局,二者存在显著的空间正相关;税收竞争对长三角区域一体化及子系统一体化的影响均呈现U型,当前处于阻碍状态,且对各子系统的影响存在差异;中心城市的税收竞争对区域一体化表现为促进作用,而其他城市表现为阻碍作用;城市经济密度越高,阻碍作用越明显。依据结论,该文提出了完善区域间税收合作机制、建立区域间税收协调制度等建议。
In order to better balance tax competition and promote the development of regional integration,this paper theoretically explored the impact mechanism of tax competition on the regional integration of the Yangtze River Delta.Based on the data of 26 cities in the Yangtze River Delta from 2011 to 2022,under the perspective of spatial effects,the impact and heterogeneity of tax competition on regional integration were empirically analyzed using methods such as gravity model and spatial effect model.The results showed that the regional integration of the Yangtze River Delta presented a fan-shaped pattern of“high in the east and low in the west”,while the tax competition presented a spatial pattern of interweaving and concentration,and there was a significant spatial positive correlation between the two.The impact of tax competition on the regional integration and subsystem integration of Yangtze River Delta was a U-shaped,which was currently in a state of obstruction,and the impact on each subsystem was different.The tax competition in central cities had a promoting effect on regional integration,while other cities had a hindering effect.The higher the urban economic density,the more obvious the hindering effect.Based on the conclusion,this paper put forward some suggestions on improving the inter-regional tax cooperation mechanism and establishing the inter-regional tax coordination system.
作者
穆晓彤
MU Xiaotong(School of Finance and Accounting of Anhui Xinhua University,Anhui 230088,China)
出处
《延边大学农学学报》
2024年第1期94-105,共12页
Agricultural Science Journal of Yanbian University
基金
安徽省高校人文社科重点研究项目(SK2021A0775)。
关键词
空间效应
税收竞争
长三角
区域一体化
异质性
Spatial effects
tax competition
Yangtze River Delta
regional integration
heterogeneity
